# D.C. Code § 47-4403: Closing agreements

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4403

## Section

- **Citation:** D.C. Code § 47-4403
- **Heading:** Closing agreements
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 44 / § 47-4403

## Text

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters agreed upon;
(2) The agreement shall not be modified; and
(3) In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.

## Nearby sections

- [D.C. Code § 47-4401 § 47-4401. Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4401.md)
- [D.C. Code § 47-4402 § 47-4402. Credit card or electronic payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4402.md)
- [D.C. Code § 47-4403 § 47-4403. Closing agreements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4403.md)
- [D.C. Code § 47-4404 § 47-4404. Compromise of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4404.md)
- [D.C. Code § 47-4405 § 47-4405. Collections through third party contractors.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4405.md)
- [D.C. Code § 47-4406 § 47-4406. Secrecy of returns.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4406.md)
- [D.C. Code § 47-4407 § 47-4407. Amnesty for tax periods ending prior to December 31, 2009.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4407.md)
- [D.C. Code § 47-4421 § 47-4421. Lien for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4421.md)
- [D.C. Code § 47-4422 § 47-4422. Period of lien.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4422.md)
- [D.C. Code § 47-4423 § 47-4423. Lien priority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4423.md)
- [D.C. Code § 47-4431 § 47-4431. Refund offset.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4431.md)
- [D.C. Code § 47-4432 § 47-4432. Joint and combined returns; real property refund due to more than one owner.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4432.md)
- [D.C. Code § 47-4433 § 47-4433. Notice and protest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4433.md)
- [D.C. Code § 47-4434 § 47-4434. Return of refund in certain cases.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4434.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4403. Check the current official text before relying on it. Not legal advice.